MAIN ACCOUNT - Manabadhikar · MAIN ACCOUNT FOR THE YEAR ENDED IUNE 30,2012. Rahman Mostafa AIam & Co. ... Loan to Winrock project of BSEHR Advance Office Rent Cash and Bank …

BANGLADESH SOCIETY FOR THEENFORCEMENT OF HUMAN RIGHTS-BSEHR

MAIN ACCOUNT

FOR THE YEAR ENDED IUNE 30,2012

Rahman Mostafa AIam & Co.Chartered Accountants

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Auditors' ReportTo the National Committee of - BSEHR

We have audited the accompanying Balance Sheet of Main Account of Bangladesh Societyfor the Enforcement of Human Rights-BSEHR as at June 30, 2012 and the relatedlncome & Expenditure Account, Receipts and Payments Account for the year ended on thatdate.

Management's ResponsibilityManagement of Bangladesh Society for the Enforcement of Human Rights-BSEHR isresponsible for the preparation and fair presentation of these financial statements and forsuch internal control as management determines is necessary to enable the preparation offinancial statements that are free from material misstatement, whether due to fraud or error.

Auditor's ResponsibilityOur responsibility is to express an independent opinion on these financial statements basedon our audit. We conducted our audit in accordance with Bangladesh Standards on Auditing.Those standards require that we comply with ethical requirements and plan and perform theaudit to obtain reasonable assurance about whether the financial statements are free frommaterial misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts anddisclosures in the financial statements. The procedures selected depend on the auditor'sjudgment, including the assessment of the risks of material misstatement of the financialstatements, whether due to fraud or error. ln making those risk assessments, the auditorconsiders internal control relevant to the entity's preparation of the financial statements inorder to deign audit procedures that are appropriate in the circumstances, but not for thepurpose of expressing an opinion on the effectiveness of the entity's internal control. Anaudit also includes evaluating the appropriateness of accounting policies used and thereasonableness of accounting estimates made by management, as well as evaluating thepresentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to providea basis for our audit opinion.

Opinionln our opinion, the financial statements of Main Account of Bangladesh Society for theEnforcement of Human Rights-BSEHR for the year ended June 30, 2Q12 are prepared, inall material respects, in accordance with BFRS Note 2 of these financial statement andcomply with applicable rules and regulations.

Dated : DhakaDecember 22,2012

A+"-"nt .,lvtq^n --e-Rahman Mostafa Alam & Co.Chartered Accountants

Dhaka Office: Paramount Heights (7th Floor, D2), 651211 Box Culvert Road, Purana Paltan, Dhaka- 1000. Phone: 9553449, FAX: 9551128, E-mail : [email protected]

Chitlagong Office :Taher Chamber (2nd Floor), 'l0Agrabad C/A, Chittagong, Bangladesh. Phone : 725314, E-mail : [email protected]

Rahman Mostafa Alam & CoChartered Accountants

Particulars

Assets:

Fixed Assets

lnvestment in FDR

Current AssetsCurrent Account (Project Operation - BSEHR)

Security Deposit for Telephone

Loan to Winrock project of BSEHR

Advance Office Rent

Cash and Bank Balance

Total Assets

Fund and Liabilities:

Fund Account

Accounts Payable

Total Fund and Liabilities

Treasure, BSEHR

Signed in terms of our separate report of even date.

Dated : DhakaDecember 22,2012

Bangladesh Society for the Enforcement of Human Rights - BSEHRMain AccountBalance Sheet

As at 30 June2012

774,035

f-8888ilI +oooo I

L,,;,,1I u,r,oru

I

-r,*r3*

4.00

4,778,587 4,578,340

a){ Gt,-ril\./\.-44*r

Rahman Mostafa Alam & Co.

Chartered Accountants

2,195,419

1,608,886

2,606,529

1,971,811

The annexed notes from 1 to 11 and annexure A form an intergral part of these financial statements.

Executive Director, BSEHR(Authorized Signatory)

EfT:#i,l F':f,''l

Anex. A

3.00

5.00

6.00

2,188,588

2,278,950

311,049

4,778,587

2,806,776

1,971,811

Rahman Mostafa AIam & Co.Chartered accountants

Bangladesh Society for the Enforcement of Human Rights - BSEHRMain Account

lncome & Expenditure AccountFor the year ended 30 June 2012

Particulars

lncome:Office Rent from SGGHR projectlncome from Overheadlnterest lncome on FDRDonationOther lncomeRegistratlon FeesTotal lncome:

Expenditure:Audit FeesBank ChargeConvention ExpensesDepreciationDocumentary FlimEntertainmentProgram ExpensesBranch Visit ExpensesCommunicationLegal ExpenseMiscellanous ExpensesPrinting ExpensesLocal ConveyanceConveyance AllowanceNC & Monthly Meeting ExpensesNC Honorarium

Net Working ExpensesMaintenanceStationeryProject Proposal ExpensesPetty ExpensesSpecial Day CelebrationCommunicationTax & Excise Duty on interest from FDR

Utiity Bill

Total Expenditures:Surplus / (Deficit)

The annexed notes from 1 to 1 1

Treasure, BSEHR

Signed in terms of our separate report of even date.

Dated : DhakaDecember 22,2012

7.00

8.00

fZ^U,*,'nt" A,-A*-<Rahman Mostafa AIam & Co.

f --.llai-ir2o12-lki-ir2o1ilI Notes lf ralra-- f rata-.

I--- 36e^6oo I f--76s350 II zzqrce ll 133.788 I

I roo,+oo ll tz,toslI rz.ooo ll 7.ooo I

l;:;::ll,;::::l813,225 795,748

f-i z 1oo-l a- 1t--17 .- 2scJrI z'zssll r zoo I

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EdH612,978 776,471200,247 19,277

and annexure A form an intergral part of these financial statements.

VExecutive Director, BSEHR

(Authorized Signatory)

Chartered Accountants

Rahman Mostafa Alam & Go.Chartered Accountants

Particulars

A. Opening Balance

Cash at Bank

B. Receipts:Fund Received

lncome from OverheadDonation

Registration Fees

Other income

Office Rent

Encashment of FDR

lnterest on FDR

Transferred fund adjusted with project operation

C. Total Receipts (A+B):

D. Pavments:Audit Fees

Bank Charge

Convention Expenses

Documentary Flim

Entertainment

Petty Expenses

Fund Transfer

Branch Visit Expenses

FDR at Cost

Program Expenses

Conveyance Allowance

Local Conveyance

Legal Expense

Loan to Winrock project of BSEHR

Miscellanous Expenses

NC Honorarium

NC & Monthly Meeting Expenses

Net Working Expenses

Bangladesh Society for the Enforcement of Human Rights - BSEHR

Main AccountReceipts & Payments Account

For the year ended 30 June 2012

2011-2012 2010-2011

617,436

617,436

499,076

499,076

10.00

8.00

11.00

20,028,328

17,281,782

133,788

7,000

13,650

52,665

465,8501,732,615

172,795168,183

20 527,404

17j002,295

48,753

33,649

28,615

18,999,827

62,585

670,064

70,000

15,000

10,000

5,000

6,000

36,492

11,876

17,250

1,260

345,754

105,900

5,337

17,531 ,901

41,122

1,608,886

3,930

120,000

534

15,000

1 1 ,810

6,000

19,813,052

18,999,827224,769

12,000

7,1009,296

369,600

190,460

20,430,488

Rahman Mostafa Alam & Co.Chartered Accountants

Particulars

Curent Account Project Operation of BSEHR

Printing Expenses

Maintenance

Stationery

Special Day Celebration

Project Proposal Expenses

Tax & Excise duty on interest on FDR

Communication

Utiliity Bill

D. Total Payment:

Closing Balances (C-D)

Cash at Bank

Treasure, BSEHR

2011-20',12 2010-2011

9.00

4.00

19,747

160,548

31,480

15,000

20,396

41,358

20,305,785

124,703

124,703

617,436

617,436

The annexed notes from 1 to 11 and annexure A form an intergral part of these financial statements.

Executive Director, BSEHR(Authorized Signatory)

60

85,030

2,045

2,324

4,660

1 ,165

19,909,968

Rahman Mostafa Alam & Co.Chartered Accountants

The Bangladesh Society for the Enforcement of Human RightsBSEHR- Main Account

Notes to the Financial StatementsFor the year ended 30 June 2012

1.00 Backqround

Bangladesh Society for the Enforcement of Human Rights - BSEHR was registered in 1979

under the Societies Act 1860. lt was registered again with the NGO Affairs Bureau number -

DSS/FDO/R-163 dated 18104184 and with the Department of Social Welfare havingregistration number 022651 10-4-1 989.

BSEHR is a voluntary, non- profit organization with the aim of establishing and protecting

Human Rights as embodied in the Universal Declaration of Human Rights. BSEHR works toestablish and perpetuate the rule of Law in Bangladesh by ensuring the enforcement offundamental rights of the citizens as guaranteed under the constitution of the People'sRepublic of Bangladesh. BSEHR functions under the framework of its constitution, whichhas been ratified by a National Convention. The Society has 365 branches in the countryand two overseas branches in London and New York.

To achieve its goals, BSEHR has set up projects financed by donors namely MJF and

WINROCK. BSEHR'd present project in the year under review is Strengthening Good

Governance through Human Rights- SGGHR which is being funded by Manusher Jonno

Foundation (MJF).

The specific objectives of BSEHR are as follows:

o To educate the members of the society about their basic human rights and toenlighten them about the various legal remedies available if their rights are violates;

To offer investigation, legal advice and legal aid to the (under privileged);

To conduct and promote research in the area of law relating to the readication ofpoverty and the promotion of economic and social uplift amongst the weaker and less

fortunate sections of the society and to suggest reforms leading to the removal ofsocial injustices;

o To address the relevant authorities on issues of human rights abuse and itsprevention.

2.00 Siqnificant Accountinq Policies:

Basis of AccountingThe accounts of the organization have been prepared on cash basis except for the

depreciation on fixed assets. Depreciation on fixed asset has been charged on diminishingbalance method at the rates shown in the fixed assets schedule.(Annexure - A)

o Figures have been rounded off to the nearest Taka.o Figures of the last audited financial statements have been rearranged as and where

necessary.

o

o

Rahman Mostafa Alam & Co.Chartered Accountants

3.00 lnvestment in FDR:

Southeast Bank, FDR# 0015 24500012313Southeast Bank, FDR# 0015 24500012418Agrani Bank, FDR# 0214267125

4.00 Cash and Bank Balance:

BCB Bank Ltd.

Agrani Bank Ltd.

Clossing balance

5.00 Fund Account:

Opening balanceAdd/(Less): Excess of lncome over ExpenditureLess: Adjustment with payable to donor account

Clossing balance

Overhead from SGGHR ProjectOverhead of PCRESJ Project BSEHR

8.00 Other lncome:

Advance for Exp.

Sale of old News PaperSale of old Furniture

Less: Advance (Adjusted)

9.00 Maintenance:

Car MaintenanceOffice Maintenance

_2213p99_ _l_f9!,999_

2011-2012Taka

2010-2011Taka

1,667,750500,000111,200

67,00357,700

2,606,529200,247

1,500,000

108,886

67,003550,433

2,587,25219,276

1

124,703 617,436

2,806,776 2,606,529

Accounts Payable:

Road & Bridge Engineering Co. Ltd. 1,971,811 1,971,811

_L91J_,811 _1,911311

Taka 1 ,971,811 .00 has been accounted for as payable to MiS, Roads & Bridge Engineering Co.

Ltd. for construction of one storied 2,200 SFT building in leasehold land by debiting the amount in

fixed assets account.

7.00 lncome from Overhead:

24,989199,780224.769

133,788

_1_33,29!_

t,)ga8

9,296

50,000

2,66552,66550,000

_9,299_ _ 2,qq5_

123,84836,700

37,05547.975

__gg,qgg_160 548

Rahman Mostafa Alam & Go.Chartered Accountants

10.00 Fund Received:

Fund received from SGGHR Project of BSEHRFund received from MJF for PCRESJ Project of BSEHRFund received from Winrock for PCEPT of ACT Project of BSEHR

11.00 Fund Transfer:

Fund transfer to PCRESJ Project of BSEHRFund transfer to PCEPT of ACT Project of BSEHRFund Transfer to Project Operation - BSEHRFund Transfer to SGGHR Project of BSEHR

2011-2012Taka

20'11-2012Taka

20'10-201'lTaka

2010-2011Taka

18,364,827635,000

18,999,827

18,364,827635,000

17,281,782

250,11917,281,782

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